Sheffield Industries had sales in 2026 of $8,432,000 and gross profit of $1,364,000. Management is considering two alternative budget plans to increase its gross profit in 2022. Plan A would increase the unit selling price from $8 to $8.4. Sales volume would decrease by 155,000 units from its 2026 level. Plan B would decrease the unit selling price by $1. The marketing department expects that the sales volume would increase by 161,000 units. At the end of 2026, Sheffield has 50,000 units of inventory on hand. If Plan A is accepted, the 2022 ending inventory should be 43,000 units. If Plan B is accepted, the ending inventory should be equal to 74,000 units. Each unit produced will cost $1.50 in direct labor, $1.30 in direct materials, and $1.20 in variable overhead. The fixed overhead for 2022 should be $2,408,400.